财务报表分析与企业价值研究

摘要

The financial report is the financial information that reveals and summarizes the written document or presentation. In the market economy, due to the separation of ownership and management, the finance and investment of the enterprise require publishing information about related objectives to the market, to help potential investors. Creditors and other credit officers make the right decisions by the information, and provide necessary data for the needs of national macro-control.%企业财务报告是揭示汇总书面文档或演示文稿的财务资料。在市场经济中，由于所有权和经营权的分离，企业要进行融资和投资，这就要求企业发布有关目标的信息传递给市场，帮助潜在的投资者，债券人及其他信贷人员利用这些信息做出正确的决策，并提供必要的基础数据供国家宏观调控的需要。